Exhibit 21.1

SUBSIDIARIES OF

SKY FINANCIAL GROUP, INC.



December 29, 2005





|                                  |  |                                               |  |                                     |  |                                                            |  |         
|--------------------------------- |  | --------------------------------------------- |  | ----------------------------------- |  | ---------------------------------------------------------- |  | --------
|ENTITY NAME, LOCATION & OWNERSHIP |  | JURISDICTION OF INCORPORATION OR ORGANIZATION
|                                  |  |                                              
|A.                                |  | Issuer and Parent Company                     |  |                                    
|                                  |  |                                              
|                                  |  | Sky Financial Group, Inc.                     |  | Ohio                               
|                                  |  | Bowling Green, Ohio                           |  |                                    
|                                  |  |                                              
|B.                                |  | Bank and Bank-Owned Subsidiaries of Issuer    |  |                                    
|                                  |  |                                               | 
|                                  |  | 1.                                            |  | Sky Bank                            |  | Ohio                                                      
|                                  |  |                                               |  | Salineville, Ohio                   |  |                                                           
|                                  |  |                                               |  | Sky Financial Group, Inc. owns 100% |  |                                                           
|                                  |  |                                               |  |                                    
|                                  |  |                                               |  | a.                                  |  | Belmont Investment and Financial Services, Inc. (inactive) |  | Ohio    
|                                  |  |                                               |  |                                     |  | St. Clairsville, Ohio                                      |  |         
|                                  |  |                                               |  |                                     |  | Sky Bank owns 100%                                         |  |         
|                                  |  |                                               |  |                                    
|                                  |  |                                               |  | b.                                  |  | Insurance Holding Company (inactive)                       |  | Michigan
|                                  |  |                                               |  |                                     |  | Bowling Green, Ohio                                        |  |         
|                                  |  |                                               |  |                                     |  | Sky Bank owns 100%                                         |  |         
|                                  |  |                                               |  |                                    
|                                  |  |                                               |  | c.                                  |  | Metropolitan Savings Service Corporation                   |  | Ohio    
|                                  |  |                                               |  |                                     |  | Bowling Green, Ohio                                        |  |         
|                                  |  |                                               |  |                                     |  | Sky Bank owns 100%                                         |  |         
|                                  |  |                                               |  |                                    
|                                  |  |                                               |  | d.                                  |  | Second National Financial Company, LLC                     |  | Delaware
|                                  |  |                                               |  |                                     |  | Wilmington, Delaware                                       |  |         
|                                  |  |                                               |  |                                     |  | Sky Bank owns 100%                                         |  |         
|                                  |  |                                               |  |                                    
|                                  |  |                                               |  | e.                                  |  | Second National Loan Servicing Company                     |  | Delaware
|                                  |  |                                               |  |                                     |  | Wilmington, Delaware                                       |  |         
|                                  |  |                                               |  |                                     |  | Sky Bank owns 100%                                         |  |         
|                                  |  |                                               |  |                                    
|                                  |  |                                               |  | f.                                  |  | Sky Access, Inc. (inactive)                                |  | Ohio    
|                                  |  |                                               |  |                                     |  | Lisbon, Ohio                                               |  |         
|                                  |  |                                               |  |                                     |  | Sky Bank owns 100%                                         |  |         
|                                  |  |                                               |  |                                    
|                                  |  |                                               |  | g.                                  |  | Sky Capital LLC                                            |  | Delaware
|                                  |  |                                               |  |                                     |  | Wilmington, Delaware                                       |  |         
|                                  |  |                                               |  |                                     |  | Sky Bank owns 100%                                         |  |         
|                                  |  |                                               |  |                                    
|                                  |  |                                               |  | h.                                  |  | Sky Community Development Company                          |  | Ohio    
|                                  |  |                                               |  |                                     |  | Bowling Green, Ohio                                        |  |         



---

|   |  |                                          |  |                                          |  |                    |  | 
|-- |  | ---------------------------------------- |  | ---------------------------------------- |  | ------------------ |  | 
|   |  |                                          |  |                                          |  | Sky Bank owns 100% |  | 
|   |  | 2.                                       |  | Sky Trust, National Association          |  | United States     
|   |  |                                          |  | Pepper Pike, Ohio                        |  |                   
|   |  |                                          |  | Sky Financial Group, Inc. owns 100%      |  |                   
|   |  |                                         
|C. |  | Financial Service Subsidiaries of Issuer |  |                                         
|   |  |                                          | 
|   |  | 1.                                       |  | Access Partners, LLC                     |  | Indiana           
|   |  |                                          |  | Evansville, Indiana                      |  |                   
|   |  |                                          |  | Sky Financial Group, Inc. owns 51%       |  |                   
|   |  |                                          | 
|   |  | 2.                                       |  | Belmont Financial Network, Inc.          |  | Ohio              
|   |  |                                          |  | Massillon, Ohio                          |  |                   
|   |  |                                          |  | Sky Financial Group, Inc. owns 100%      |  |                   
|   |  |                                          | 
|   |  | 3.                                       |  | First Western Capital Trust I            |  | Delaware          
|   |  |                                          |  | Wilmington, Delaware                     |  |                   
|   |  |                                          |  | Sky Financial Group, Inc. owns 100%      |  |                   
|   |  |                                          | 
|   |  | 4.                                       |  | Freedom Financial Life Insurance Company |  | Arizona           
|   |  |                                          |  | Phoenix, Arizona                         |  |                   
|   |  |                                          |  | Sky Financial Group, Inc. owns 77%       |  |                   
|   |  |                                          | 
|   |  | 5.                                       |  | M&E Investment Group, Inc.               |  | Pennsylvania      
|   |  |                                          |  | Carnegie, Pennsylvania                   |  |                   
|   |  |                                          |  | Sky Financial Group, Inc. owns 100%      |  |                   
|   |  |                                          | 
|   |  | 6.                                       |  | Metropolitan I Corporation (inactive)    |  | Ohio              
|   |  |                                          |  | Bowling Green, Ohio                      |  |                   
|   |  |                                          |  | Sky Financial Group, Inc. owns 100%      |  |                   
|   |  |                                          | 
|   |  | 7.                                       |  | Mid Am Capital Trust I                   |  | Delaware          
|   |  |                                          |  | Wilmington, Delaware                     |  |                   
|   |  |                                          |  | Sky Financial Group, Inc. owns 100%      |  |                   
|   |  |                                          | 
|   |  | 8.                                       |  | Prospect Trust I                         |  | Delaware          
|   |  |                                          |  | Wilmington, Delaware                     |  |                   
|   |  |                                          |  | Sky Financial Group, Inc. owns 100%      |  |                   
|   |  |                                          | 
|   |  | 9.                                       |  | Second Bancorp Capital Trust I           |  | Delaware          
|   |  |                                          |  | Wilmington, Delaware                     |  |                   
|   |  |                                          |  | Sky Financial Group, Inc. owns 100%      |  |                   
|   |  |                                          | 
|   |  | 10.                                      |  | Second National Capital Corporation      |  | Delaware          
|   |  |                                          |  | Wilmington, Delaware                     |  |                   
|   |  |                                          |  | Sky Financial Group, Inc. owns 100%      |  |                   
|   |  |                                          | 
|   |  | 11.                                      |  | Sky Capital Management, Inc.             |  | Delaware          
|   |  |                                          |  | Wilmington, Delaware                     |  |                   
|   |  |                                          |  | Sky Financial Group, Inc. owns 100%      |  |                   
|   |  |                                          | 
|   |  | 12.                                      |  | Sky Financial Capital Trust I            |  | Delaware          
|   |  |                                          |  | Wilmington, Delaware                     |  |                   
|   |  |                                          |  | Sky Financial Group, Inc. owns 100%      |  |                   



---

| |  |  |  |     |  |                                     |  |                               |  |     
| |  |  |  | --- |  | ----------------------------------- |  | ----------------------------- |  | ----
| |  |  |  |    
| |  |  |  | 13. |  | Sky Financial Capital Trust II      |  | Delaware                     
| |  |  |  |     |  | Wilmington, Delaware                |  |                              
| |  |  |  |     |  | Sky Financial Group, Inc. owns 100% |  |                              
| |  |  |  |    
| |  |  |  | 14. |  | Sky Holdings, Inc.                  |  | Delaware                     
| |  |  |  |     |  | Wilmington, Delaware                |  |                              
| |  |  |  |     |  | Sky Financial Group, Inc. owns 100% |  |                              
| |  |  |  |    
| |  |  |  | 15. |  | Sky Insurance, Inc.                 |  | Ohio                         
| |  |  |  |     |  | Maumee, Ohio                        |  |                              
| |  |  |  |     |  | Sky Financial Group, Inc. owns 100% |  |                              
| |  |  |  |     | 
| |  |  |  |     |  | a.                                  |  | Celaris Brokerage LLC         |  | Ohio
| |  |  |  |     |  |                                     |  | Cleveland, Ohio               |  |     
| |  |  |  |     |  |                                     |  | Sky Insurance, Inc. owns 100% |  |